2019 (2) TMI 495

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....R) for the Respondent ORDER The above appeals are filed by the appellants against the demand of service tax and interest demanded by the authorities below alleging that the appellants have collected amount from a purchaser of the flat. 2. Brief facts are that the appellants herein were partners of M/s. Metro City Foundation who were engaged in construction of residential complexes. Shri Thiya....

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....eals) upheld the same. Hence these appeals. 3. On behalf of the appellants, Shri S. Ramachandran, Consultant submitted that merely because the appellant Shri D. Prabhu has written a letter to the purchaser of the flat Shri Gangadharan, the present demand is raised against the appellants. In fact, the said purchaser had not paid the amount to the appellants and instead had paid the amount to the p....

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....legation is that the firm received Rs. 1.50 lakhs as service tax on 25.7.2011 in regard to the amount of Rs. 6.60 lakhs which was the balance to be paid by Shri Gangadharan who purchased the flat. Merely because the appellat D. Prabhu had written a letter dated 13.7.2010 requesting the purchase to pay up the balance amount, the demand has been raised against the appellants herein. I do not find th....